https://www.taxtmi.com/caselaws?id=794832 Excise duty demand based solely on ER-6 returns is described as unsustainable where statutory ER-1 and ER-6 returns already disclosed receipt, removal and closing balance of coal, and the show cause figures matched those disclosures. The note states that, without investigation into coal quality or independent verification showing that Cenvat-availed coal was specifically cleared to third parties, no corroborative evidence supported the allegation. On that reasoning, suppression was not established and invocation of the extended limitation period was negated. The demand is therefore presented as failing both on evidentiary merits and on limitation. en-us Fri, 10 Jul 2026 00:00:00 +0530 Mon, 13 Jul 2026 09:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794832 Excise duty demand based solely on ER-6 returns is described as unsustainable where statutory ER-1 and ER-6 returns already disclosed receipt, removal and closing balance of coal, and the show cause figures matched those disclosures. The note states that, without investigation into coal quality or independent verification showing that Cenvat-availed coal was specifically cleared to third parties, no corroborative evidence supported the allegation. On that reasoning, suppression was not established and invocation of the extended limitation period was negated. The demand is therefore presented as failing both on evidentiary merits and on limitation. Case-Laws Central Excise Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794832